Customs appeal filing requires Form C.A.-1, authorised signatures, duplicate submission, and a copy of the challenged order.

Appeals to the Commissioner (Appeals) under the Customs (Appeals) Rules, 1982 must be made in Form C.A.-1. The grounds of appeal and verification must be signed by the appellant or an authorised or legally competent representative appropriate to the appellant's status. Form C.A.-1 must be filed in duplicate with a copy of the challenged decision or order.

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